Search
XII.8 Overview – XII. Expenditures
… approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves … Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewSaratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to … charges. Key Recommendations There are no recommendations in this report. … Saratoga County Water Authority Water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s … April 30, 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of … services as required by statute. A purchase awarded by the best value method, in which non-price factors can be …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over … Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Longwood Public Library – Bank Account Management (2015M-309)
… School District’s residents. The Library is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309City of Elmira – Audit Follow-Up (2017M-90-F)
… a population of approximately 28,200. The City is governed by an elected seven-member City Council. General fund …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fGloversville Public Library – Claims Processing (2014M-81)
… library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. Budget …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… and Wilton in Saratoga County. The Company is governed by an elected six-member board of administrative officers. … Treasurer adheres to the bylaws when making disbursements by requiring that bills be paid only after they have been …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Introduction – Information Technology Contingency Planning
… event of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be … The time to think about and plan for IT emergencies is before they occur. … Information technology IT has become …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s timekeeping and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Town of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Covert – Financial Management and Justice Court (2015M-180)
… of our audit was to review the Town’s budgeting practices and its resultant financial condition and to review the Court’s financial activity for the period … Background The Town of Covert is located in Seneca County and has a population of approximately 2,200. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
Crown Point Central School District Internal Controls Over Payroll 2013M100
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Erin– Inappropriate Highway Purchases (2014M-16)
The purpose of our audit was to review Highway Department purchases for appropriateness for the period January 1 2007 through September 10 2013
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … with the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277State Agencies Bulletin No. 1161
… Reduction Plans will be processed in Administration Pay Period 5L, checks dated 06/20/2012 and Institution Pay Period 5L, checks dated 06/28/2012. Attachment A provides … (Administration) The D1J Time Entry record will be created as follows: Earnings Begin Date: 03/07/2012 (Institution) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleOpinion 2002-13
… TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire … things, the purchase of ball hats, jackets, sweatshirts, T-shirts and other items of clothing for themselves (1979 … however, does not preclude a company from paying all or a portion of the tax to the fire department of which …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13